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  • Primer: Employer-Sponsored Insurance - AAF
    Executive Summary Employer-sponsored insurance (ESI) is the largest source of health coverage in the United States, covering the majority of the non-elderly population, and two-thirds of enrollees are satisfied with their coverage Though ESI is often thought of as a single concept, it is actually a heterogeneous market with significant variations in terms of health […]
  • The Value of Employer-Sponsored Health Insurance: A Summary
    Executive Summary Contrary to common criticisms, employer-sponsored insurance (ESI) provides significant value to beneficiaries and taxpayers far beyond the cost of the tax subsidy Employees value ESI at 75–84 percent more than employers and employees together pay for it, generating an annual private value of at least $800 billion Further, after accounting for the tax […]
  • The Value of Employer-Sponsored Health Insurance: A Summary - AAF
    Key points: Contrary to common criticisms, employer-sponsored insurance (ESI) provides significant value to beneficiaries and taxpayers far beyond the cost of the tax subsidy Employees value ESI at 75–84 percent more than employers and employees together pay for it, generating an annual private value of at least $800 billion
  • Why ERISA Is Worth Protecting - AAF
    Yet ERISA, which is vital to the sustainability of ESI health plans, has faced serious threats from states and other legal challenges that seek to undermine the law’s greatest benefit: protecting employers who want to offer these health plans to their employees
  • The Staying Power of Employer-Sponsored Insurance - AAF
    The value of ESI is also less well defined; more data are needed on outcomes for those in ESI versus other types of coverage The reality is that despite decades of health reform efforts, ESI remains the dominant source of health insurance for Americans, with roughly 156 million covered in 2021
  • Reforming the Employer-Sponsored Insurance Tax Exclusion
    The ESI tax exclusion not only encourages overspending and overuse of medical services, but it is inherently an inequitable structure of the tax code Public opinion, policy, and political norms suggest that taxes should be somewhat progressive by income
  • Revisiting Employer-Sponsored Insurance - AAF
    Back in August I wrote about the durability of the employer-sponsored insurance (ESI) system and concluded that although “[e]conomists and policymakers may think they have better answers, […] ESI has staying power, and it would behoove us to better understand the benefits of this system that make it so popular with Americans ” Since then, the […]
  • Primer: Employer-Sponsored Insurance - AAF
    Employer-sponsored insurance (ESI) is the largest source of health coverage in the United States, covering the majority of the non-elderly population In a new primer, Health Care Policy Fellow Margaret Barnhorst explores trends in the ESI market and variations in health care access, coverage, costs, and quality across diverse employer plans
  • Options to Encourage Small Business Health Coverage Offerings
    Options to Encourage ESI Offerings by Small Businesses Association Health Plans AHPs are a legal instrument that allows smaller firms to group together to purchase insurance The ability to purchase insurance as a group mimics the advantage of large-group insurance plans, which can use economies of scale to negotiate better deals for beneficiaries
  • The Apple of My ESI - AAF
    Beyond the clear advantages to the individual beneficiary, increased ESI options are a bulwark against the increasing federal control of health care The left is constantly working to add more people to government-backed coverage programs, be it through the Marketplace or Medicaid expansions





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